Clarification with regard to Clause (b) of the first Proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944 and corresponding provisions in the Customs Act, 1962 and the Finance Act, 1994 reg.

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....d of Excise & Custom (Legal Cell) 5-'C' Wing Hudco Vishala Building, Bhikaji Cama Place, R.K. Puram, New Delhi the 29th November, 2013 INSTRUCTION To 1. All the Chief Commissioners of Central Excise & Service Tax 2. All Chief Commissioners of Customs 3. DGDRI/DGCEI 4. Web Master, Dte. General of Systems, for uploading the Instruction on CBEC website . Sir / Madam, Sub: Clarification wi....

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....in the case of any party will fall outside the purview of the Authority for Advance Rulings under the provisions of (i) Clause (b) of the first proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944, (ii) Clause (b) of the first proviso to Sub-Section (2) of Section 281 of the Customs Act, 1962 (iii) Clause (b) of the first proviso to Sub-Section (2) of Section 96D of the Fin....